IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Commodity Tax Reforms In A Many Consumers Economy: A Viable Decision-Making Procedure

  • Fabrizio Bulckaen and Marco Stampini

This paper deals with efficiency and distributional effects of marginal commodity tax reforms in economies with heterogeneous individuals. It contributes to the literature in three ways. First, a decision rule based on revenue potentialities – the ratio between marginal revenue and the tax base - is originally developed with reference to a many consumers economy. The relevance lies in the fact that these indicators do not depend on measures of utility. Second, the connection with former literature is analyzed. Third, a comprehensive and progressive decision-making procedure relying on revenue potentialities is defined. Overall, all that policy makers need to know – in order to look for improvements in efficiency and/or distribution through revenue-neutral marginal commodity tax reforms – is the revenue potentiality of each tax and the share of expenditure by poor families. An example with reference to Italian data is provided.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.atax.unsw.edu.au/ejtr
Download Restriction: no

Paper provided by ATAX, University of New South Wales in its series Taxation with number eJournal of Tax Research Vol 3 No. 2.

as
in new window

Length: 19 pages
Date of creation: 10 Jan 2006
Date of revision:
Handle: RePEc:nsw:discus:321
Contact details of provider: Postal: Cliffbrook Campus, Sydney NSW 2052
Phone: +61 (0) 2 9385 9333
Fax: +61 (0) 2 9385 9380
Web page: http://www.atax.unsw.edu.au
Email:


More information through EDIRC

Order Information: Web: http://www.atax.unsw.edu.au/research

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:nsw:discus:321. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Research Assistant)

The email address of this maintainer does not seem to be valid anymore. Please ask Research Assistant to update the entry or send us the correct address

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.